The effect of tax amnesties on tax compliance: Bilecik province example

Taxation constitutes one of the most significant sources of revenue for governments. Given its critical role as a primary income source, taxpayer compliance with tax obligations is of great importance. Tax amnesties, frequently employed by governments throughout history, naturally influence tax compliance. The subject of this study is to determine how tax amnesties from past to present have impacted tax compliance in the province of Bilecik. Within the scope of the study, interviews were conducted with Certified Public Accountants, tax administration employees, and taxpayers in Bilecik. A review of the literature reveals that while there are many studies on the effects of tax amnesties on tax compliance, no studies have been conducted specifically in the context of Bilecik. By including tax administration employees, Certified Public Accountants, and taxpayers in Bilecik, this study identifies how tax amnesties have influenced taxpayer compliance. Enhancing tax compliance is important because it leads to an increase in tax revenues, underscoring the significance of this research. This study will serve as a resource on how taxpayers in Bilecik adapt their compliance behavior toward taxes following tax amnesties. While contributing to the literature in this regard, the study is also unique in that it compares the results of interviews with tax administration employees, Certified Public Accountants, and taxpayers concerning the effects of tax amnesties on tax compliance a perspective not commonly found in existing research.